This is a summary and analysis of the 1980 farm business records from fourteen commercial fruit farms in Eastern New York State. The records were collected and checked in cooperation with the Farm Credit Service and William D. Gerling, Fruit Management and Marketing Specialist, Eastern New York. The main objectives of this study were to assist cooperators in this project and other fruit growers to: (1) develop skills in summarizing and analyzing data from their farm businesses

and (2) use the analysis to improve managerial decision-making. The purpose of the study was to provide a useful framework for analysis of the farm business. A grower may use the data to compare the farm operation with other similar farm businesses. The farms in this study are primarily apple farms. An average of 94 percent of the cash receipts in 1980 was from the sale of apples. The data were not obtained by using a random or representative sample of all fruit farms in Eastern New York. Therefore, the analysis should not be used to represent the Eastern New York fruit industry. This report was prepared in workbook form by Gerald B. White, Department of Agricultural Economics, Cornell University, for use in a systematic study of individual farm business operations.